Classification of compensating cables as instrument parts upheld, excluding treatment as ordinary wires and cables.

Compensating cables used as components of heat measuring instruments were classified as parts and accessories of Chapter 90 instruments under Heading 9033. The tariff advice already treated such cables as distinct from ordinary wires and cables, and their character was not changed merely because the tariff also covered wires and cables under Heading 8544. As the goods were not specified elsewhere in Chapter 90 and were integral to instruments falling under Heading 9025, the classification under Heading 9033 was upheld and Heading 8544 rejected.

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Issues: Whether compensating cables were classifiable under Heading 9033 as parts and accessories of Chapter 90 instruments, or under Heading 8544 as wires and cables.

Analysis: The goods were held to be compensating cables used as parts of heat measuring instruments. The existing tariff advice had already ruled that compensating cables could not be treated as wires and cables, and their basic character was not altered merely because the new tariff heading covered wires and cables. Since the goods were components of instruments falling under Heading 9025, they were treated as parts and accessories not specified elsewhere in Chapter 90.

Conclusion: The goods were classifiable under Heading 9033 and not under Heading 8544. The Revenue appeal failed.

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